Bill Text: TX HB924 | 2025-2026 | 89th Legislature | Introduced


Bill Title: Relating to the location where certain sales are consummated for purposes of local sales and use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HB924 Detail]

Download: Texas-2025-HB924-Introduced.html
  89R1181 BEF-D
 
  By: Schofield H.B. No. 924
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the location where certain sales are consummated for
  purposes of local sales and use taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 321.203(e) and (e-1), Tax Code, are
  amended to read as follows:
         (e)  If Subsections (b), (c), (c-1), and (d) do not apply, a
  [A] sale of a taxable item is consummated at the location in this
  state where the item was stored immediately before shipment,
  delivery, or transfer of possession to the customer [to which the
  item is shipped or delivered or at which possession is taken by the
  customer if transfer of possession of the item occurs at, or
  shipment or delivery of the item originates from, a location in this
  state other than a place of business of the retailer and if:
               [(1)  the retailer is an itinerant vendor who has no
  place of business in this state;
               [(2)  the retailer's place of business where the
  purchase order is initially received or from which the retailer's
  agent or employee who took the order operates is outside this state;
  or
               [(3)  the purchaser places the order directly with the
  retailer's supplier and the item is shipped or delivered directly
  to the purchaser by the supplier].
         (e-1)  Except as otherwise provided by Subsection (f), (g),
  (g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n), a sale of a
  taxable item made by a marketplace seller through a marketplace as
  provided by Section 151.0242 is consummated at the location in this
  state where the item was stored immediately before shipment,
  delivery, or transfer of possession to the customer [to which the
  item is shipped or delivered or at which possession is taken by the
  purchaser].
         SECTION 2.  Sections 323.203(e) and (e-1), Tax Code, are
  amended to read as follows:
         (e)  If Subsections (b), (c), (c-1), and (d) do not apply, a
  [A] sale of a taxable item is consummated at the location in this
  state where the item was stored immediately before shipment,
  delivery, or transfer of possession to the customer [to which the
  item is shipped or delivered or at which possession is taken by the
  customer if transfer of possession of the item occurs at, or
  shipment or delivery of the item originates from, a location in this
  state other than a place of business of the retailer and if:
               [(1)  the retailer is an itinerant vendor who has no
  place of business in this state;
               [(2)  the retailer's place of business where the
  purchase order is initially received or from which the retailer's
  agent or employee who took the order operates is outside this state;
  or
               [(3)  the purchaser places the order directly with the
  retailer's supplier and the item is shipped or delivered directly
  to the purchaser by the supplier].
         (e-1)  Except as otherwise provided by Subsection (f), (g),
  (g-1), (g-2), (g-3), (h), (i), (j), (k), or (m), a sale of a taxable
  item made by a marketplace seller through a marketplace as provided
  by Section 151.0242 is consummated at the location in this state
  where the item was stored immediately before shipment, delivery, or
  transfer of possession to the customer [to which the item is shipped
  or delivered or at which possession is taken by the purchaser].
         SECTION 3.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 4.  This Act takes effect September 1, 2025.
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